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  2. List of AICPA Audit and Accounting Guides - Wikipedia

    en.wikipedia.org/wiki/List_of_AICPA_Audit_and...

    Accounting for profit recognition on sales of real estate full-text: 45-02: 1979: Accounting for profit recognition on sales of real estate full-text: 46-01: 1987: Guide for the use of real estate appraisal information full-text: 46-02: 1990: Guide for the use of real estate appraisal information, as of December 31, 1990 full-text: 47-01: 1991

  3. SOX 404 top–down risk assessment - Wikipedia

    en.wikipedia.org/wiki/SOX_404_top–down_risk...

    For example, many companies rely heavily on manual interfaces between systems, with spreadsheets created for downloading and uploading manual journal entries. Some companies process thousands of such entries each month. By automating manual journal entries, both labor and SOX assessment costs may be dramatically reduced.

  4. Statements on Auditing Standards (United States) - Wikipedia

    en.wikipedia.org/wiki/Statements_on_Auditing...

    Don M. Pallais, Cheryl Hartfield, Mary Lou Wurdack (2006); PPC's Guide to GAAS 2007, Practitioners Publishing Company, ISBN 978-0-7646-4188-6; Michael J. Ramos (2006), Wiley Practitioner's Guide to GAAS 2007: Covering all SASs, SSAEs, SSARSs, and Interpretations, Wiley Publishing, ISBN 9780471798309

  5. Bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Bookkeeping

    Pacioli is regarded as the Father of Accounting. Bookkeeping is the recording of financial transactions, and is part of the process of accounting in business and other organizations. [1] It involves preparing source documents for all transactions, operations, and other events of a business.

  6. Accounting information system - Wikipedia

    en.wikipedia.org/wiki/Accounting_information_system

    Therefore, many accounting practitioners preferred the manual approach rather than computer-based. Today, accounting information systems are more commonly sold as prebuilt software packages from large vendors such as Microsoft, Sage Group, SAP and Oracle where it is configured and customized to match the organization's business processes.

  7. International Public Sector Accounting Standards - Wikipedia

    en.wikipedia.org/wiki/International_Public...

    Georgia – Central government currently prepares budget execution reports in accordance with the cash basis of accounting. In 2007 the minister of finance decided to adopt IPSAS for central and sub-national governments, starting with the Cash-basis IPSAS, gradually adding disclosures about assets and liabilities in order to subsequently arrive ...

  8. Fair value accounting and the subprime mortgage crisis

    en.wikipedia.org/wiki/Fair_value_accounting_and...

    In 2006, the Financial Accounting Standards Board (FASB) implemented SFAS 157 in order to expand disclosures about fair value measurements in financial statements. [3] Fair-value accounting or "Mark-to-Market" is defined by FAS 157 as "a price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date".

  9. Edmonds Beacon - Wikipedia

    en.wikipedia.org/wiki/Edmonds_Beacon

    Sara Bruestle was editor of the Edmonds and Mukilteo editions of the Beacon prior to becoming features editor of The Everett Herald in 2016. [2] The current editor for Edmonds Beacon is Brian Soergel and the sports editor is David Pan. As of 2017, the newspaper's archives were only available to subscribers. [3]